Conn. Gen. Stat. § 4b-46
This is the official text of Conn. Gen. Stat. § 4b-46, part of Connecticut’s Gen. Stat — part of the compiled statutory law of Connecticut, published by the state as "Gen. Stat." Browse the sections below, each linked to its official government source.
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Sec. 4b-46. Property subject to a long-term financing contract exempt from property tax.
Official statutory text
Any lien placed on property after July 1, 1995, that is tax exempt under section is invalid and subject to discharge; whether a particular arrangement constitutes a lease agreement or long-term financing agreement depends on the entire circumstances and purpose of the instruments in question rather than the form or title given to a document; statute exempts from taxation on or after July 1, 1995, property that is the subject of a long-term financing agreement entered into by commissioner; statute does not require that such agreement be entered into on or before July 1, 1995. 53 CA 438.
Status: in_force · Read it on the official government site
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